Acorah Software Products - Accounts Production 14.3.260 false true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 07271196 Mr Robert White Mr Raj Oliver Mr John De Moraes Mr Richard Hughes true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07271196 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 07271196 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 07271196 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 07271196 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 07271196 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 07271196 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 07271196 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 07271196 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 07271196 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 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2022-06-30 07271196 11 2021-07-01 2022-06-30 07271196 frs-core:CurrentFinancialInstruments 11 2022-06-30 07271196 frs-core:Non-currentFinancialInstruments 11 2022-06-30 07271196 12 2021-07-01 2022-06-30 07271196 frs-core:CurrentFinancialInstruments 12 2022-06-30 07271196 frs-core:Non-currentFinancialInstruments 12 2022-06-30 07271196 13 2021-07-01 2022-06-30 07271196 frs-core:CurrentFinancialInstruments 13 2022-06-30 07271196 frs-core:Non-currentFinancialInstruments 13 2022-06-30 07271196 14 2021-07-01 2022-06-30 07271196 frs-core:CurrentFinancialInstruments 14 2022-06-30 07271196 frs-core:Non-currentFinancialInstruments 14 2022-06-30 07271196 15 2021-07-01 2022-06-30 07271196 frs-core:CurrentFinancialInstruments 15 2022-06-30 07271196 frs-core:Non-currentFinancialInstruments 15 2022-06-30 07271196 16 2021-07-01 2022-06-30 07271196 frs-core:CurrentFinancialInstruments 16 2022-06-30 07271196 frs-core:Non-currentFinancialInstruments 16 2022-06-30 07271196 17 2021-07-01 2022-06-30 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dpl-frs:CostSales dpl-frs:Item6 2022-06-30 07271196 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 07271196 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 07271196 dpl-frs:Item7 2021-07-01 2022-06-30 07271196 dpl-frs:Item7 2021-06-30 07271196 dpl-frs:Item7 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 07271196 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 07271196 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 07271196 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 07271196 dpl-frs:Item8 2021-07-01 2022-06-30 07271196 dpl-frs:Item8 2021-06-30 07271196 dpl-frs:Item8 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 07271196 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 07271196 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 07271196 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 07271196 dpl-frs:Item9 2021-07-01 2022-06-30 07271196 dpl-frs:Item9 2021-06-30 07271196 dpl-frs:Item9 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 07271196 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 07271196 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 07271196 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 07271196 dpl-frs:Item10 2021-07-01 2022-06-30 07271196 dpl-frs:Item10 2021-06-30 07271196 dpl-frs:Item10 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 07271196 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 07271196 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 07271196 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 07271196 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 07271196 dpl-frs:Item11 2021-07-01 2022-06-30 07271196 dpl-frs:Item11 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Registered number: 07271196
Plantwork Systems Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Poolemead Accountants (Winchester) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07271196
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 521,803 498,788
Tangible Assets 5 53,656 75,961
575,459 574,749
CURRENT ASSETS
Stocks 6 31,255 -
Debtors 7 555,238 172,500
Cash at bank and in hand 27,432 73,942
613,925 246,442
Creditors: Amounts Falling Due Within One Year 8 (1,399,586 ) (977,142 )
NET CURRENT ASSETS (LIABILITIES) (785,661 ) (730,700 )
TOTAL ASSETS LESS CURRENT LIABILITIES (210,202 ) (155,951 )
Creditors: Amounts Falling Due After More Than One Year 9 (245,834 ) (191,667 )
NET LIABILITIES (456,036 ) (347,618 )
CAPITAL AND RESERVES
Called up share capital 10 326 326
Share premium account 3,429,087 3,429,087
Profit and Loss Account (3,885,449 ) (3,777,031 )
SHAREHOLDERS' FUNDS (456,036) (347,618)
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 19 February 2024 and were signed on its behalf by:
Mr John De Moraes
Director
19/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Plantwork Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07271196 . The registered office is 10 Cross & Pillory Lane, Alton, Hampshire, GU34 1HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company has a strong pipeline of work which it is anticipated will be contracted in the first half of 2024. In anticipation of increased working capital demands and business expansion, the company has, in early 2024 initiated a further equity funding programme. The company continues to enjoy the support of creditors and loan providers and the directors have prepared the accounts on a going concern basis, content that this support will continue. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services for design and construction work and is recognised based on the stage of completion of the work.Turnover relating to client sales retention is not recognised until such time as the client confirms acceptance and release of such retention.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible
The other intangible asset is research and development costs which are being amortised over their estimated useful economic life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
The intangible asset is being amortised over a period of 5 years based on the estimated time to generate sales and for the project to be completed.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful economic lives on the following bases:
Plant & Machinery 10% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 10% on cost
Computer Equipment 25% on cost
Depreciation is charged in the year of purchase but not in the year of disposal.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.10. Research and development
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial, and financial feasibility can be demonstrated.
2.11. Key sources of estimation uncertainty
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows: Recognition of revenue and profit is based on judgements on the stage of completion of the contract. Such judgements are arrived at through the use of estimates in relation to costs and the value of work performed in bringing contracts to completion, including satisfaction of any maintenance responsibilties.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 2 4
Sales, marketing and distribution 4 6
6 10
4. Intangible Assets
Other Intellectual Property Total
£ £ £
Cost
As at 1 July 2022 521,250 30,000 551,250
Additions 83,489 - 83,489
As at 30 June 2023 604,739 30,000 634,739
Amortisation
As at 1 July 2022 48,962 3,500 52,462
Provided during the period 54,474 6,000 60,474
As at 30 June 2023 103,436 9,500 112,936
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 June 2023 501,303 20,500 521,803
As at 1 July 2022 472,288 26,500 498,788
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 331,215 - 1,765 1,594 334,574
Additions - 13,000 - 804 13,804
As at 30 June 2023 331,215 13,000 1,765 2,398 348,378
Depreciation
As at 1 July 2022 256,754 - 1,765 94 258,613
Provided during the period 33,121 2,438 - 550 36,109
As at 30 June 2023 289,875 2,438 1,765 644 294,722
Net Book Value
As at 30 June 2023 41,340 10,562 - 1,754 53,656
As at 1 July 2022 74,461 - - 1,500 75,961
6. Stocks
2023 2022
£ £
Work in progress 31,255 -
31,255 -
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 540,724 134,099
Prepayments and accrued income 4,514 3,401
Corporation tax debtor 10,000 35,000
555,238 172,500
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 688,010 404,958
Other taxes and social security 6,926 43,224
VAT 16,763 16,592
Other creditors 3,476 2,572
Investor loans repayable on demand 147,961 147,194
Corporate loans repayable in less than one year 175,000 81,690
Accruals and deferred income 99,200 36,402
Directors' loan accounts 262,250 244,510
1,399,586 977,142
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Corporate loans repayable in more than 1 year 245,834 191,667
245,834 191,667
Secured Creditors
Mr John De Moraes has provided a personal guarantee of £50,000 and £100,000 in connection with loans to the company from Funding South East.
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
326,053 Ordinary Shares of £ 0.001 each 326 326
11. Related Party Transactions
Directors Loan 
Included in other creditors is a loan made to the company by the directors. The loan of £261,859 (2022 - £243,590) is repayable on demand and attracts interest at the annual rate of 7.5%.The movement in the loan made to the company by the director resulted from interest accrued of £18,269.
Dal Sterling Ltd
The company has a service agreement with the above company for the provision of management, marketing, IT, office administration, human resource management, and general office support. The value of support contracted for in the year was £254,499. (2022 - £197,000). The value of other consultancy and recharges outside of the service agreement was £14,828. (2022 - £13,153)
The balance outstanding at the year end was £414,313 (2022:£363,548)
Dal Sterling Ltd and Plantwork Systems Ltd have a director in common.
Moby Limited
The company is a personal service company for one of the non-executive directors to provide managerial and financial support services. The value of services provided during the year was £31,200 (2022- £32,000).
The balance outstanding at the year end was £3,000 (2022 - £5,400).
12. Ultimate Controlling Party
The company's ultimate controlling party is John De Moraes.
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